LAUSR

Based on the high levels of tax fraud encountered in Spain, we understand that citizens are not sufficiently socialised regarding their fiscal responsibilities. In this regard, and in accordance with selective exposure theory, whereby individuals consume media with which they identify ideologically, this paper studies the role played by the press through the way they give relevance to or frame (agenda-setting) fiscal matters in a sample of 293 news items. The analysis conducted highlights that only the conservative newspapers examined (El Mundo and ABC) reinforce their characteristic values. In fact, the findings reject the model of polarised pluralism for fiscal matters.